The allowable stress is the maximum stress that a material can safely withstand without failure, while the factor of safety (FoS) is a ratio that compares the material's strength to the actual applied load. Specifically, the allowable stress is typically calculated by dividing the material's ultimate strength by the factor of safety. A higher factor of safety results in a lower allowable stress, ensuring that structures remain safe under unexpected loads or conditions. Thus, the relationship ensures that safety margins are built into engineering designs.
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